American Samoa § 11.0524 - Section 3402(f)(2) amended.

§ 11.0524. Section 3402(f)(2) amended.

Section 3402(f)(2) is amended to read as follows: “(2) Exemption certificates: (A) On commencement of employment. On or before the date of the commencement of employment with an employer, the employee shall furnish the employer with a signed withholding exemption certificate relating to the number of withholding exemptions which he claims, which shall in no event exceed the number to which he is entitled, and stating whether it is reasonable to believe that he will be subject to the tax imposed by section 5 of chapter 1; (B) Change of status: If, on any day during the calendar year, the number of withholding exemptions to which the employee is entitled is less than the number of withholding exemptions claimed by the employee on the withholding exemption certificate then in effect with respect to him or it is no longer reasonable to believe, notwithstanding the statement on such certificate, that he will be subject to the tax imposed by section 5 of chapter 1, the employee shall within 10 days thereafter furnish the employer with a new withholding exemption certificate relating to the number of withholding exemptions which the employee then claims, which shall in no event exceed the number to which he is entitled on such day, and stating that it is reasonable to believe that he will not be subject to the tax imposed by section 5 of chapter 1. If, on any day during the calendar year, the number of withholding exemptions to which the employee is entitled is greater than the number of withholding exemptions claimed or it is reasonable to believe, notwithstanding a prior statement to the contrary, that he will be subject to the tax imposed by section 5 of chapter 1, the employee may furnish the employer with a new withholding exemption certificate relating to the number of withholding exemptions which the employee then claims, which shall in no event exceed the number to which he is entitled on such day, and stating that it is reasonable to believe that he will be subject to the tax imposed by section 5 of chapter 1; (C) Change of status which affects next calendar year: If, on any day during the calendar year, the number of withholding exemptions to which the employee will be, or may reasonably be expected to be, entitled at the beginning of his next taxable year under subtitle A is different from the number to which the employee is entitled on such day or it appears that the expectation may change as to the imposition of tax under section 5 of chapter 1, the employee shall, in such cases and at such times as the Governor or his delegate may by regulations prescribe, furnish the employer with a withholding exemption certificate relating to the number of withholding exemptions which he claims with respect to such next taxable year, which shall in no event exceed the number to which he will be, or may reasonably be expected to be, so entitled, and stating whether it will be reasonable to believe that he will be subject to the tax imposed by section 5 of chapter 1.”